This notification amends Notification No. 11/2017–Central Tax (Rate) by revising GST rates and conditions for works contract services supplied to Government and local authorities, GTA services, renting of motorcab and passenger transport services. It also rationalises job work and printing service entries to remove ambiguity.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This notification amends Notification No. 11/2017–Central Tax (Rate) by revising GST rates and conditions for works contract services supplied to Government and local authorities, GTA services, renting of motorcab and passenger transport services. It also rationalises job work and printing service entries to remove ambiguity.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This notification amends Notification No. 12/2017–Central Tax (Rate) to exempt services provided by or to FIFA and its subsidiaries relating to FIFA U-17 World Cup 2017. It also exempts services by Fair Price Shops to Central and State Governments under the Public Distribution System and inserts an explanation treating LLPs as partnership firms.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification No. 12/2017–Central Tax (Rate) to exempt services provided by or to FIFA and its subsidiaries relating to FIFA U-17 World Cup 2017. It also exempts services by Fair Price Shops to Central and State Governments under the Public Distribution System and inserts an explanation treating LLPs as partnership firms.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification No. 17/2017–Central Tax (Rate) to notify that electronic commerce operators are liable to pay GST on services such as plumbing, carpentry and other housekeeping services supplied through their platforms, except where the service provider is otherwise liable for registration.Issued for earlier notification?Yes — amends Notification No. 17/2017–Central Tax (Rate).
This notification amends Notification No. 17/2017–Central Tax (Rate) to notify that electronic commerce operators are liable to pay GST on services such as plumbing, carpentry and other housekeeping services supplied through their platforms, except where the service provider is otherwise liable for registration.Issued for earlier notification?Yes — amends Notification No. 17/2017–Central Tax (Rate).
This notification amends Notification No. 23/2017–Central Tax by extending the due date for furnishing FORM GSTR-3B for July 2017 from 20 August 2017 to 25 August 2017. Consequential changes are also made in timelines for utilization of electronic credit ledger. The amendment provides additional compliance relief to taxpayers.Amendment:This notification amends notification No. 23/2017
This notification amends Notification No. 23/2017–Central Tax by extending the due date for furnishing FORM GSTR-3B for July 2017 from 20 August 2017 to 25 August 2017. Consequential changes are also made in timelines for utilization of electronic credit ledger. The amendment provides additional compliance relief to taxpayers.Amendment:This notification amends notification No. 23/2017
The due date for furnishing GSTR-3B for July 2017 is extended from 20th August to 25th August 2017. Corresponding changes are made to payment timelines and interest computation dates.Effective Date: Date of publication in the Official GazettePrevious Notification:Notification No. 23/2017–Central Tax dated 17.08.2017
The due date for furnishing GSTR-3B for July 2017 is extended from 20th August to 25th August 2017. Corresponding changes are made to payment timelines and interest computation dates.Effective Date: Date of publication in the Official GazettePrevious Notification:Notification No. 23/2017–Central Tax dated 17.08.2017
This notification amends Notification No. 1/2017–Central Tax (Rate) by reducing CGST rate on specified tractor parts such as tyres, tubes, engines, gearboxes, axles, brakes and hydraulic systems from 14% to 9%. The measure aims to support the agricultural and farm mechanisation sector.Issued for earlier notification?Yes — amends Notification No. 1/2017–Central Tax (Rate).
This notification amends Notification No. 1/2017–Central Tax (Rate) by reducing CGST rate on specified tractor parts such as tyres, tubes, engines, gearboxes, axles, brakes and hydraulic systems from 14% to 9%. The measure aims to support the agricultural and farm mechanisation sector.Issued for earlier notification?Yes — amends Notification No. 1/2017–Central Tax (Rate).
This notification amends the CGST Rules, 2017, inter alia, rules 3, 17, 40, 61 and 87 and inserts rule 44A. The amendments relate to transitional credit, return filing procedure, electronic cash ledger and reversal of credit. These changes were introduced to remove practical difficulties during the initial phase of GST implementation
This notification amends the CGST Rules, 2017, inter alia, rules 3, 17, 40, 61 and 87 and inserts rule 44A. The amendments relate to transitional credit, return filing procedure, electronic cash ledger and reversal of credit. These changes were introduced to remove practical difficulties during the initial phase of GST implementation
This notification specifies 20 August 2017 as the due date for furnishing FORM GSTR-3B for July 2017 along with payment of tax. It operationalises the simplified return mechanism in place of FORM GSTR-3. The notification is issued under section 168 read with rule 61(5).Amendment:Yes it has been amended through notification 24/2017
This notification specifies 20 August 2017 as the due date for furnishing FORM GSTR-3B for July 2017 along with payment of tax. It operationalises the simplified return mechanism in place of FORM GSTR-3. The notification is issued under section 168 read with rule 61(5).Amendment:Yes it has been amended through notification 24/2017
Rules 3, 17, 40, 61 and 87 are amended and new Rule 44A is inserted. Amendments cover time limits for composition option, ITC declaration, reversal of credit on gold dore bars, payment procedures and advance ruling appointments.Effective Date: Date of publication in the Official Gazette
Rules 3, 17, 40, 61 and 87 are amended and new Rule 44A is inserted. Amendments cover time limits for composition option, ITC declaration, reversal of credit on gold dore bars, payment procedures and advance ruling appointments.Effective Date: Date of publication in the Official Gazette
Different due dates and conditions are prescribed for filing GSTR-3B based on whether TRAN-1 is filed. Payment of tax liability, filing of TRAN-1 and interest provisions are specified for July 2017 returns.Effective Date: 17th August, 2017Previous Notification:Notification No. 21/2017–Central Tax dated 08.08.2017
Different due dates and conditions are prescribed for filing GSTR-3B based on whether TRAN-1 is filed. Payment of tax liability, filing of TRAN-1 and interest provisions are specified for July 2017 returns.Effective Date: 17th August, 2017Previous Notification:Notification No. 21/2017–Central Tax dated 08.08.2017
